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会计计价的传统做法,是以历史成本作为资产计价的依据。在目前我国物价持续变动的情况下,根据这种做法,核算产品成本,确定生产过程耗费的补偿基金;计算和分配利润则不符合社会经济运行中货币币值变幅较大的客观事实。坚持这种做法,会使企业劳动资料,原材料的帐面与现行价格,相差甚远,势必低估了产品成本,虚增了利润,再将利润进行分配,必然吃企业老本,削弱企业再生产能力。这个问题值得认真探讨。
The traditional practice of accounting pricing is based on the historical cost of asset pricing. Under the current situation of constant price changes in our country, according to this measure, we calculate the product cost and determine the compensation fund that is consumed in the production process. The calculation and distribution of profits do not accord with the objective fact that the monetary value fluctuates greatly in the social economic operation. If we insist on this kind of approach, there will be a big gap between the book value of the labor force and the raw materials of the enterprise and the current price. It is bound to underestimate the cost of the product, inflate the profits, distribute the profits, and inevitably eat the old ones and weaken the reproduction capacity of the enterprises . This issue deserves serious discussion.